Section 2214 – County, city, or town option sales and use tax to fund a system for public transit, an airport facility, a water conservation project, or to be deposited into the County of the First Class Highway Projects Fund — Base — Rate.
Effective 5/12/2020 59-12-2214. County, city, or town option sales and use tax to fund a system for public transit, an airport facility, a water conservation project, or to be deposited into the County of the First Class Highway Projects Fund — Base — Rate. (1) Subject to the other provisions of this part, a county, […]
Section 2207 – Administrative charge.
59-12-2207. Administrative charge. The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this part. Amended by Chapter 309, 2011 General Session
Section 2208 – Legislative body approval requirements — Voter approval requirements.
Effective 5/5/2021 59-12-2208. Legislative body approval requirements — Voter approval requirements. (1) Subject to the other provisions of this section, before imposing a sales and use tax under this part, a county, city, or town legislative body shall: (a) obtain approval to impose the sales and use tax from a majority of the members of […]
Section 2209 – Enactment, repeal, or change in the rate of a sales and use tax under this part — Annexation — Notice.
59-12-2209. Enactment, repeal, or change in the rate of a sales and use tax under this part — Annexation — Notice. (1) Except as provided in Subsection (3) or (4), if a county, city, or town enacts or repeals a sales and use tax or changes the rate of a sales and use tax under […]
Section 2210 – Seller or certified service provider reliance on commission information.
59-12-2210. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a sales and use tax at a tax rate imposed under this part if the seller’s or certified service provider’s failure to collect the sales and use tax is as a result […]
Section 2211 – Certified service provider or model 2 seller reliance on commission certified software.
59-12-2211. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a sales and use tax required under this part if: (a) the certified service provider […]
Section 2202 – Definitions.
Effective 7/1/2019 59-12-2202. Definitions. As used in this part: (1) “Airline” means the same as that term is defined in Section 59-2-102. (2) “Airport facility” means the same as that term is defined in Section 59-12-602. (3) “Airport of regional significance” means an airport identified by the Federal Aviation Administration in the most current National […]
Section 2203 – Authority to impose a sales and use tax under this part.
Effective 7/1/2019 59-12-2203. Authority to impose a sales and use tax under this part. (1) As provided in this Subsection (1), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction: (a) a county, city, or town may impose the sales and use tax authorized by […]
Section 2204 – Transactions that may not be subject to taxation under this part — Exception for food and food ingredients sold as part of a bundled transaction.
Effective 5/9/2017 59-12-2204. Transactions that may not be subject to taxation under this part — Exception for food and food ingredients sold as part of a bundled transaction. (1) A county, city, or town may not impose a sales and use tax under this part on: (a) the sales and uses described in Section 59-12-104 […]
Section 2205 – Determination of the location of a transaction.
59-12-2205. Determination of the location of a transaction. For purposes of this part, the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. Enacted by Chapter 263, 2010 General Session